Drawback Circular No 95/2000-Cus
28th Nov., 2000
Sub : Duty drawback on Brass Builder Hardware under SS No.74.17 of the Drawback Table – regarding. Customs Tariff, no drawback is admissible to them in the absence of any corresponding rates having been fixed.
2. The matter has been examined in the Board. It may be mentioned that the drawback rate for Brass Builder Hardware, is intended to compensate the duties suffered on the input, i.e., brass. The rate has been determined accordingly and it is clarified that it is applicable to all items of Brass which qualify as Builder Hardware. It is for this reason, no corresponding Customs Tariff Heading has been mentioned against SS No.74.17. All drawback claims of the parties may be decided accordingly.
3. Suitable Public Notice for information of the trade and standing orders for guidance of the staff may kindly be issued on the above lines.
4. Receipt of the Circular may please be acknowledged
Joint Secretary to the Govt. of India